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1. Prepare the closing entries for December 31. (It is not necessary to use control accounts and subsidiary ledgers.) 2. Prepare the Statement of Revenues, Expenditures, and Changes in Fund Balance for the General Fund for the year ended December 31. 3. Prepare the Fund Balance section of the December 31 Balance Sheet assuming there are no restricted or committed net resources and the outstanding encumbrances are for capital additions. LIILUIIIIIIILES Estimated Revenue (Control) 534,000 Estimated Other Financing Uses (Control) 32,000 General Government Expenditures 170,000 Other Revenues Property Tax Revenue 55,000 491,000 Public Safety Expenditures 295,000 Budgetary Fund Balance- Reserve for Encumbrances 3,000 Supplies Inventory 21,000 Tax Anticipation Note Payable 100,000 Taxes Receivable Transfer Out (to Internal Service Fund) 205,000 30,000 Fund Balance $1.498.000 $1.498.000229,000 The Village of Seaside Pines prepared the following General Fund Trial Balance as of December 31, 2024, the last day of its fiscal year. Control accounts are used for budgetary entries